DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 4. Exempt Corporations 23701-23778›ARTICLE 1. Exemptions From This Part 23701-23712

§ 23701e

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

A business league, chamber of commerce, real estate board, or a board of trade described in Section 501(c)(6) of the Internal Revenue Code, except that the phrase “or professional football leagues (whether or not administering a pension fund for football players)” shall not apply.

(Repealed and added by Stats. 2000, Ch. 252, Sec. 6. Effective January 1, 2001.)

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California Revenue and Taxation Code

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